Polk County, FL Accessory Structures: ADU Rules (2026)

Polk County's ADU framework was updated by Ordinance No. 25-018, amending the Land Development Code to allow detached accessory dwelling units on single-family residential lots in unincorporated Polk County. Under the ordinance, an ADU is a self-contained unit with cooking, sleeping, and sanitation facilities that is subordinate to the primary residence. Only one ADU is permitted per lot. The ADU's heated floor area cannot exceed 50% of the primary residence's heated floor area. ADUs must be located in the side or rear yard and may not extend forward of the principal building line; on corner lots, they cannot extend forward of the principal building line facing either street. ADUs must meet Florida Building Code requirements. Mobile homes are prohibited from serving as ADUs, but modular units built to FBC standards are permitted. ADUs may not be subdivided from the primary residence (single ownership required) and shall not be approved for short-term rental or vacation rental; long-term rentals of 30 or more consecutive days are allowed. Polk County's incorporated cities (Lakeland, Winter Haven, Bartow, Lake Wales, Haines City, Davenport, Auburndale, etc.) maintain their own ADU rules; this ordinance applies only to unincorporated areas. Florida Statute 163.31771 requires cities/counties with populations over 75,000 to allow ADUs in single-family zones; Polk County's unincorporated population is regulated by local LDC rather than this state mandate. For variance requests or specific setback questions, contact Polk County Planning & Development at (863) 534-6084.